Chapter 3.20
TRANSIENT OCCUPANCY TAX
Sections:
3.20.010 Imposition of tax on the furnishing of lodging.
3.20.020 Creation of tourism-promotion fund.
3.20.040 Lodging tax advisory committee.
3.20.010 Imposition of tax on the furnishing of lodging.
A. Imposition.
1. There is levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW, pursuant to RCW 67.28.180.
2. There is levied a separate special excise tax of 1.3 percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW, pursuant to RCW 67.28.181.
B. Tax Imposed. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a license to temporarily use and enjoy the same.
C. Definitions. The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the taxes levied pursuant to this chapter.
D. Imposition of Tax in Addition to Other Taxes and Fees. The tax levied pursuant to subsection (A)(1) of this section shall be a credit against the amount of sales tax (Chapter 82.08 RCW) due the state of Washington on the sale of lodging as set forth herein. (Ord. 15-008 § 1, 2015; Ord. 27 § 1, 2003).
3.20.020 Creation of tourism-promotion fund.
A. There is created a special fund in the treasury of the City of Spokane Valley termed the “hotel/motel tax fund” into which all taxes collected pursuant to SVMC 3.20.010(A)(1) shall be placed and used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW, as the same now exists or may hereafter be amended.
B. There is created a special fund in the treasury of the City of Spokane Valley termed the “hotel/motel tax – tourism facilities fund” into which all taxes collected pursuant to SVMC 3.20.010(A)(2) shall be placed and used solely for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism-related facilities, which facilities generate overnight guests at lodging facilities subject to the taxes imposed pursuant to Chapter 3.20 SVMC, as allowed and provided by law. (Ord. 15-008 § 1, 2015; Ord. 27 § 2, 2003).
3.20.030 Administration.
For the purposes of this chapter, the tax as levied shall be administered as follows:
A. The Department of Revenue is designated as the agent of the City of Spokane Valley for the purposes of collection and administration of the taxes levied pursuant to SVMC 3.20.010(A)(1) and (2).
B. The administrative provisions contained in RCW 82.08.050 through 82.08.060 and in Chapter 82.32 RCW shall apply for administration and collection of the tax by the Department of Revenue.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the department may deem necessary and appropriate. (Ord. 15-008 § 1, 2015; Ord. 27 § 3, 2003).
3.20.040 Lodging tax advisory committee.
The city council shall establish a lodging tax advisory committee consisting of five members. Two members of the committee shall be representatives of businesses required to collect the tax, and at least two members shall be persons involved in activities authorized to be funded pursuant to this chapter. The City shall solicit recommendations from organizations representing businesses that collect the tax and organizations that are authorized to receive funds pursuant to this chapter. The committee shall be comprised equally of members who represent businesses required to collect the tax and members who are involved in funded activities. One member of the committee shall be from the city council. A quorum for lodging tax advisory committee meetings shall consist of at least three members with at least one member who is involved in activities authorized to be funded pursuant to this chapter, one member required to collect the tax, and one council member. Annually, the membership of the committee shall be reviewed.
The mayor shall nominate persons to serve on the committee and one alternate for those authorized to be funded pursuant to this chapter, and one alternate from a business required to collect the tax, and the council member for the lodging tax advisory committee with council confirmation of the nominees. Organizations may submit multiple individuals for committee and/or alternate positions. An alternate may only serve in the place of a member who represents the same group as the alternate. Nominations shall state the term of committee membership. Appointments shall be for either a one- or a two-year term. (Ord. 23-007 § 1, 2023; Ord. 15-008 § 1, 2015; Ord. 27 § 4, 2003).
3.20.050 Violation – Penalty.
It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter and such violation shall constitute a misdemeanor. Each day of violation shall be considered a separate offense. (Ord. 15-008 § 1, 2015; Ord. 27 § 5, 2003).